Supreme Court · 2004 INSC 193 · Decided 22 March 2004
Ashirwad Enterprises and ORS. v. State of Bihar and ANR.
- Court
- Supreme Court of India
- Citation
- 2004 INSC 193 · [2004] 3 S.C.R. 300
- Case number
- CRIMINAL APPEAL No. 736/1998
- Decided
- 22 March 2004
- Bench
- DORAISWAMY RAJU, ARIJIT PASAYAT (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Criminal
- Acts & sections cited
- IPC; CrPC Section 482; Income Tax Act Section 245C, 245H, 276C, 245H(1)
Headnote
Income Tax Act, 1961-Sections 245C, 245H and 276C-Prosecution (._ ' c proceedings initiated by Revenue for concealment of income and wilfal attempt to evade tax-Petition before High Court under section 482 Cr.P.C. to quash the proceedings claiming that applications were filed before Settlement Refusal by High Court to quash the proceedings-Correctness of-Held, prosecution proceedings cannot be initiated if the applications before Settlement D Commission were made prior to it-On facts, since immunity ordP.r was passed by the Settlement Commission after the High Court judgment, the
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